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These Papers contain easy questions intermixed with others of greater difficulty.

The object has been to enable candidates moderately acquainted with the subjects to show sufficient knowledge, and at the same time to afford an opportunity for the display of better acquaintance with the subjects where it has been acquired.

3. What books are employed in Double Entry ? Describe the con

tents of each book, and, if any entries are made in more than one of them, trace the course of such entries. State to what Government department or branch of business your answer

applies. 4. The following particulars are given of the position of John Smith

at the close of the year :W. Brown owes him 501., Charles Smith 701., Roger Peake 1551.

He owes Thomas Smith 501., Charles James 251., James Thompson 721. The Balance of Bills Receivable account is 4721., and of Bills Payable account 9171. The Dr. side of his Merchandise account is 1,1721., and the Cr. 9111. The Cr. side of his Stock account is 4101. He has in hand, Cash

481., and Goods 4181. Rule Ledger accounts, place the amounts specified on the proper

sides of them, and then close the Ledger, showing the balance. 5. What errors are not checked by balancing the Ledger ? 6. Give the Journal entries for the following transactions :

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7. Give the Journal entries which should be made by John Smith

and Robert Brown for the part of each in the foregoing trans

actions. 8. A. has the following entry in his Journal :“John Thompson Dr. to Bills Payable 2500 0 0

“ (accepted the draft of Jacob Simpson on his account)." Give the Journal entries which John Thompson and J. Simpson

should make respectively. 9. How could books be kept by Double Entry without the use of a

Journal ? 10. In the books of most Government departments and of scme mer

chants the Journal has the Dr. and Cr, columns on opposite sides of the page, and the totals of the pages carried forward to the end of the year.

What is thus gained ? 11. Define the position in which the "Private Ledger” of a merchant

stands with respect to his other books.
Define the uses and position of an Auxiliary Ledger in the books
of the Admiralty and other Government departments.

R

These Papers contain easy questions intermixed with others of greater difficulty.

The object has been to enable candidates moderately acquainted with the subjects to show sufficient knowledge, and at the same time to afford an opportunity for the display of better acquaintance with the subjects where it has been acquired.

SPECIMENS OF EXAMINATION-PAPERS IN BOOK-KEEPING.

Set to candidates for Supplementary Clerkships in the Treasury.

No. 1.

Book : or,

A. Copy the following transactions into either,

1. A_Sales Book or Day Book, a Cash Book, and an Invoice 2. (In the event of your not being able to do so,) into any books

that you consider would do in their stead. In each case

you must rule paper for yourself. 1856.

d. July 1. Cash in hand

125 10 0

£ s.

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20. Accepted draft of J. Edwards and Son at 2

months

108 0 0

Paid TV. Blake

29 2 8

viz. a/c

less 11°

29 10 0
0 7 4

These Papers contain easy questions intermixed with others of greater difficulty.

The object has been to enable candidates moderately acquainted with the subjects to show sufficient knowledge, and at the same time to afford an opportunity for the display of better acquaintance with the subjects where it has been acquired.

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B. 1. Supposing a Journal to be used, give the Journal entries for

the following transaction-
“ Sold to B. 1 pipe of Port 501., and took his bill at 2 months

for the amount.”
2. I buy Sherry of James Smith, 501., and sell it to B. for 551. ;

B. pays me in a bill for 25l. and cash for 501., and I then pay to James Smith B.'s acceptance and cash for the balance, he allowing me 21 per cent on the whole amount. Give the Journal entries which would be necessary for record

ing these transactions in my books. 3. Give the Journal entries which James Smith would make for

his part of the same transaction, and also those of B.
4. How should the following accounts be closed ?

1. Merchandise.
2. Cash.
3. Profit and loss.

4. Petty expenses.
5. Describe the process of balancing.

What errors are not checked by it, and how are they guarded against in practice ? 6. A set of books is kept by Single Entry, and the books used are,

1. Day Book or Sales Book.
2. Cash Book.
3. Bill Book.
4. Ledger.
Show how this set of Books could, at the end of a year, be

changed to Double Entry without making any fresh ones. C. 1. Rule a Journal and enter in it the transactions given in A, and

post them from it into a Ledger (also ruled by yourself) ; or
1. Post the transactions given in A into a Ledger (ruled by

yourself,) giving the accounts necessary to make it Book-
keeping by Double Entry.

N.B.- The candidate should do either A. and B. or A. and C.

These Papers contain easy questions intermixed with others of greater difficulty.

The object has been to enable candidates moderately acquainted with the subjects to show sufficient knowledge, and at the same time to afford an opportunity for the display of better acquaintance with the subjects where it has been acquired.

No. 2.* Make the entries necessary to record the following transactions in the proper Books, and then close and balance the Ledger :

List of the Effects of W. H. Turner. 1856.

$. d. Jan. 1. 50 Cases Geneva (1 doz. ea.) 7s.

17 10 0 2 Hhds. Pale Ale, 84s.

8 8 0 2 Barrels Porter, 378.

3 14 0 15 Doz. Fine Champagne, 30s.

22 10 0

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49 5 2

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2. Bought of Johnson & Co. :

cwt.,
20 Cases of Edam Cheese, say 16' ï 19, 60s.
Shipped per “Gustav Adolph," L. Göde @ Bahia,


on my a/c & risk, consigned to W. Smith &
Co. :

50 Cases Geneva (1 doz, ea.) 78.
2 Hhds., Pale Ale, 84s
2 Barrels Porter, 37s.
2 Hhds. 40s., 2 Barr. 26s.
Freight, Primage, &c.

17 10 0 8 8 0 3 14 0 3 6 0 2 11 3

35 9 3

5. Sold Tatlock & Co. :

5 Doz. Champagne, 36s.

9 0 0

* This paper has been set also to candidates for Supernumerary Surveyorships of Taxes.

These Papers contain easy questions intermired with others of greater difficulty.

The object has been to enable candidates moderately acquainted with the subjects to show sufficient knowledge, and at the same time to afford an opportunity for the display of better acquaintance with the subjects where it has been acquired.

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Jan. 9. Shipped per “Great Western,” Bevis, @ Rio,

consigned to Robert Bradshaw, for and on
account of and risk of consignee :

20 Cases of Edam Cheese, say
cwt.
16 19, @ 72s.

free on board.

99

59 2 2

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Jan. 11. North's bill due 13th inst., paid into Glyn's

275 4 2

Jan. 20. Accepted David Murray's draft at one month

797 2 6

Jan. 23. Johnson's bill due this day retired at Glyn's

207 2 9

Tatlock's bill, due this day, duly honored

49 17 5

Jan. 30. Petty Cash Payments this month, including

51. 16s. 9d. Dock charges, &c. on Cheese, per
“ Great Western ”

11 3 5

ACCOUNTS AND BOOK-KEEPING. (Set to a competition for a Clerkship in the Colonial Office.) 1. Under what circumstances will the Dr, side of a Cash Book be the

greatest ? 2. A. has a balance of Cash in hand on January 1st of 251. On

January 10 B. remits to bim 5101. with directions to purchase certain goods on his [B.'s] account. Accordingly A. buys of C. goods worth 45l., of D. goods worth 3101., of E. goods worth 271., all on January 11. On January 15, January 17, and January 20 respectively A. pays for these goods. A. is to be

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